# 27 C.F.R. § 479.69 (2026): Making a firearm for the United States

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_69

## Section

- **Citation:** 27 C.F.R. § 479.69 (2026)
- **Heading:** Making a firearm for the United States
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 27 CFR: Alcohol, Tobacco Products and Firearms / Chapter II: BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE / Part 479: MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS / Subpart E: Tax on Making Firearms / § 479.69: § 479.69   Making a firearm for the United States.

## Text

A firearm may be made by, or on behalf of, the United States or any department, independent establishment, or agency thereof without payment of the making tax. However, if a firearm is to be made on behalf of the United States, the maker must file an application, in duplicate, on Form 1 (Firearms) and obtain the approval of the Director in the manner prescribed in § 479.62.

## Nearby sections

- [27 C.F.R. § 479.61 (2026) § 479.61   Making tax rate.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_61.md)
- [27 C.F.R. § 479.62 (2026) § 479.62   Applying to make.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_62.md)
- [27 C.F.R. § 479.63 (2026) § 479.63   Identification of applicant.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_63.md)
- [27 C.F.R. § 479.64 (2026) § 479.64   Action on making application.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_64.md)
- [27 C.F.R. § 479.65 (2026) § 479.65   Denial of application.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_65.md)
- [27 C.F.R. § 479.66 (2026) § 479.66   Subsequent transfer of firearms.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_66.md)
- [27 C.F.R. § 479.67 (2026) § 479.67   Cancellation of stamp.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_67.md)
- [27 C.F.R. § 479.68 (2026) § 479.68   Qualified manufacturer.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_68.md)
- [27 C.F.R. § 479.69 (2026) § 479.69   Making a firearm for the United States.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_69.md)
- [27 C.F.R. § 479.70 (2026) § 479.70   Certain government entities.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_70.md)
- [27 C.F.R. § 479.71 (2026) § 479.71   Proof of registration.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_71.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_69. Check the current official text before relying on it. Not legal advice.